Nebraska Revised Statutes Chapter 44. Insurance § 44-4845. Unclaimed and withheld funds

(1) All unclaimed funds subject to distribution remaining in the liquidator's hands when he or she is ready to apply to the court for discharge, including the amount distributable to any creditor, shareholder, member, or other person who is unknown or cannot be found, shall be deposited with the district court and shall be paid without interest, except in accordance with section 44-4842, to the person entitled thereto or his or her legal representative upon proof satisfactory to the district court of his or her right thereto. Any amount on deposit not claimed within three years from the date such amount was paid to the district court shall be presumed abandoned and shall be subject to the Uniform Disposition of Unclaimed Property Act.

(2) All funds withheld under section 44-4838 and not distributed shall, upon discharge of the liquidator, be deposited with the district court and paid by the district court in accordance with section 44-4842. Any sums remaining which under section 44-4842 would revert to the undistributed assets of the insurer shall be presumed abandoned and shall be subject to the act.